财务报表相关英语词汇

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2、t靶 凹董事会报告捌书稗 埃For the罢 year e般nded 31癌 Decemb瓣er 2005坝 拌截鞍至皑200澳5胺年靶1把2隘月捌3哎1般日止懊Financi败al stat伴ement癌 斑财务报表按Princip澳al acti癌vity安 阿主要业务叭Investm澳ent hol熬ding吧 岸投资控股方霸Related案 part澳y矮关联方伴Results巴 and ap昂propria背tio袄n霸业务及分派般Income 鞍stateme埃n拔t皑收入报表拌Recomme岸nd the 癌p皑ayment 伴of a di瓣viden吧d敖建议派发股息哀Fix

3、ed a按ssets埃 袄固定资产瓣Share c啊apital敖 爱股本阿Directo鞍r搬s扒吧 intere傲st佰 摆董事享有权益扳Managem凹ent con斑tracts班 坝管理合约疤Auditor颁 翱审计师敖Chairma芭n跋 败董事长扮Audito靶r拌鞍s repor澳t凹审计师报告书叭Certifi按ed publ矮ic acco敖untan挨t颁注册会计师捌Turnove瓣r哀营业额唉General隘 and ad爸ministr懊ative e凹xpense俺s安日常与行政开支巴Profi耙t befor绊e incom般e ta斑x扳税前盈利邦Income

4、昂tax exp把e拔ns伴e半所得税费用霸Attribu阿table t熬o暗 凹应得部分按Balance芭 shee拔t爱资产负债表挨Non-cur拔rent as哎se唉t瓣非流动资产肮Associa案t岸e伴联营企业昂Deferre八d incom敖e ta白x耙递延所得税扳Current熬 asse背t疤流动资产绊Due fro搬m relat肮ed comp傲anie把s拌关联公司应付款皑Due to 搬related扳 compan澳ie唉s耙应付关联公司款俺Prepaid氨 design按 fee啊 澳预付设哎计费笆Equity 芭and lia皑bilit扮y把权益与负债暗A

5、ccumul疤ate白d defic挨it靶s爸累计亏绌艾Current般 liabil疤itie瓣s拌流动负债胺Accrual袄s肮预提摆Total e巴quity a版nd liab哀ilities澳 半权益与负债总额瓣Net cur蔼rent li叭abiliti柏e哎s埃净流动负债按Total a唉ssets l邦ess cur拔rent li癌abiliti般e蔼s班减流动负债后的碍总资产凹Cash fl般ow from氨 operat隘ing act暗ivitie拜s翱经营现金流隘Cash fl矮ows 瓣from in暗vesting胺 activi按ties笆 挨投资现金流癌C

6、ash fl巴ows fro半m finan阿cing ac傲tivitie傲s扮 笆融资现金流按Receiva斑ble半s伴应付款项俺Payable摆s哎应付款项般Cash an疤d cash 爸equival巴ent暗s把现金与现金等价邦物霸Bank ba翱lanc办e凹银行结余笆Causewa袄y Ba安y肮铜锣湾搬The ult鞍imate h背olding 安company肮 碍最终控股公司爸In unit爸s of HK扒 dollar摆s靶以港元为记帐本澳位鞍Account扳ing pol霸ic摆y佰会百计政策笆Hong Ko碍ng Fina巴ncial R皑eportin懊g

7、Stand笆ard暗s傲香港财务报告准摆则耙Histori白cal cos扮t conve矮ntio扒n邦历史成本法澳Fair va把lu跋e坝公平值绊Consoli澳dated a跋nd sepa啊rate fi蔼nancial稗 statem啊en稗t版合并与个别财务翱报表熬Carryin啊g amoun坝t按帐面值罢Leaseho扮ld impr氨ovement败s奥租赁改良物稗On a st耙raight-鞍line ba败si败s白直线法斑Propert暗y, plan摆t and e翱quipmen昂t跋地产，厂房与设鞍备霸Impairm熬ent of 邦asset熬s奥资产损坏敖

8、Oper昂ating l笆eas安e碍经营租赁芭Intangi爱ble ass捌et肮s捌隐形资产碍Subsidi板arie版s肮附属公司埃Transla班tion of按 foreig啊n curre办nc扳y啊外币业务熬Employe懊e benef案it安s瓣员工福利盎Bonus p巴la般n肮奖金计划蔼Credit 袄ris笆k拜信贷风险吧Turnove稗r俺营业额阿Expense坝s by na艾tur跋e败根据类型分类的哎开支安Operati巴ng leas办e肮运营租金罢Depreci艾ation 挨of fixe绊d asset扒s熬固定资产折旧拌Tax exp隘ens版e皑税

9、务开支拜N按et book斑 valu靶e败净账面价值俺Unliste敖d share白s百未上市股票搬Directo隘r绊爱s emolu颁men氨t叭董事的薪水盎Allowan摆ce鞍s按津贴笆commitm唉ent捌s摆承付半unsecur肮ed唉 爸无担保搬no fixe蔼d repay盎ment te办rm捌s办无固定归还期限哀effecti安ve rat矮e捌实际利率肮princip办al肮 佰taxatio耙n rat奥e埃主税率靶liabili澳ty meth蔼o坝d案负债法拜EXISTEN伴CIA百S按：库存、存货、稗存量艾EMISION案 OBLIGA哀CI&Oacu盎te

10、;N Y 翱OTROS V澳ALORES 阿NEGOCIA绊BLE俺S暗：债券及其它可俺转让有价证券发斑行岸PRIMA D邦E EMISI扮Ó叭;扒N拜：发行溢价、股败本溢价俺RVAS EN鞍 SOC CO埃NS POR 唉INTEGRA版C GLOBA鞍L O PRO俺P柏：全球一体化或胺财产持有人特许埃公司储备（这个袄词组里缩写太多扮，我也猜不太出白具体什么意思霸，碍RVA蔼S傲也可能挨是俺“埃准备扒金拔”拌的意思皑，稗SO按C CON叭S邦我这里暂且理解扳为背“傲特许公碍司搬”傲）拌RESULTA瓣DO SOCI暗EDA柏D DOMIN矮ANT巴E傲：控股公司损益瓣CUENT

11、A 靶DE RESU版LTADO昂S挨：损益帐目捌CUENTA 胺DE EXPL按OTACI&O班acute;版N伴：出口帐目霸Trabajo拔s del g爱rupo pa矮ra el i矮nmovili案zad稗o阿：固定资产小组拜性工作霸Subvenc耙iones e版n capit拌al tran百sferida瓣s a res爱ultado半s傲：对转移到损益伴的所有人权益的案补贴绊VARIACI版Ó靶;N EXIS罢T百ENCIAS 埃PRODUCT翱OS TERM疤INADOS 暗O EN CU暗RS耙O澳：版库昂存成品或半成品版变动败APROVIS跋IONAMIE颁

12、NTO凹S爱：供给背INTERES癌ES MINO澳RITARIO阿S跋：少数人（少数肮派）的利益伴Factori百ng / Ti靶tulizac佰i疤n版：暗Factori拜n按g笆是英语，应该是盎贷款保拜收背,捌 捌应收帐款让售的稗意思矮。氨Tituliz罢aci安n鞍这个词我没有接扳触过，应该是命懊名的意思。笆Dotaci伴n al fo叭ndo de 胺reversi爱哎n安：对归还资金的傲捐赠半RESULTA奥DO PUES柏TA EN 吧EQUIVAL颁ENCI昂A袄：等价损益捌RTDO. N案ETO ENA爸JENACI&哀Oacute;艾N ACTIV肮OS NO C胺ORRI

13、ENT吧E凹S耙：非流动资产出凹让净损益（因为挨用的昂是颁RTD办O啊阿RESULTA奥D拔O伴而不矮是埃BENEFIC爱O瓣，所以是损益而般不是收益）袄这么专业的东西般你应该多悬赏才把对嘛岸。盎 0肮2009-2-佰23 23:1矮2:15 柏61.51.9翱1.* 爱代购代销收入佰buy con摆signmen背t incom版e. 扒处置前亏损的企耙业补贴收入拌disposa案l of th扒e loss 昂before 癌income 靶subsidi埃es ente爱rprises拔. 矮非货币性交易收百益埃non-mon吧etary t胺ransact板ion rec办eipts.

14、 奥用以前年度含量岸工资结余弥补利凹润摆 昂in t跋he past耙 year w拌ith the板 balanc拌e of wa稗ges up 拜its pro胺fits. 拌结转的含量工资肮包干结余碍the car碍ry-over盎 bal般ance of吧 respon耙sibilit安y for t爸he cont背ent of 吧wages. 百赢余公存补亏懊buyu su蔼rplus o巴f the p柏ublic. 埃利润归还投资案the ret半urn of 阿investm坝ent pro肮fits. 挨单项留用的利润坝individ绊ual ret佰ained p班rof

15、its.蔼 疤以后年度稗税前利润弥补的跋亏损八annual 版pre-tax啊 profit暗s after胺 irrepa摆rable l八oss. 跋其他非经常性损搬益邦other n唉on-recu跋rring翱 gains 熬and los案ses. 盎合并价差奥merger 阿spreads奥. 白固定资产减值准熬备肮fixed a爱ssets f伴or impa巴irment.懊待处理固定资产扮净损失版to be d懊ealt wi昂th a ne靶t loss 案of fixe暗d asset翱s. 版长期待摊费啊用拜 八long-te跋rm prep蔼aid exp百ens爸e

16、s. 按其他应缴款隘other c巴ontribu版tions. 捌其他应付款笆other p般ayments隘. 蔼一年内到期的长摆期负债般due wit挨hin one邦 year傲 of the扮 long-t稗erm lia斑bilitie板s. 颁递延税款贷项按deferre岸d tax c哎redits.碍 耙外币报表折算差芭额板foreign扮 curren艾cy tran笆slation疤 differ佰ences s暗tatemen摆ts. 凹未处理资产损失百untreat哎ed asse柏t losse敖s翱一、企业财务会般计报表封叭面霸 FINANC扳IAL REP蔼OR

17、T COV笆ER罢报表所属期斑间之期末时间袄点坝 Period稗 Ended澳所属月蔼份扳 Report疤ing Per坝iod佰报出日癌期盎 Submit隘 Date白记账本位币白币昂种奥 Local 疤Reporti斑ng Curr隘ency柏审核胺人捌 Verifi按er翱填表拜人白 Prepar安er斑二、资产负摆债坝表唉 Balanc鞍e Sheet百资办产按 Assets班流动资凹产霸 Curren搬t Asset笆s翱货币资搬金懊 Bank a敖nd Cash胺短期投昂资凹 Curre懊nt Inve耙stment半一年内到期澳委托贷皑款癌 Entrus爱ted loa笆n re

18、cei白vable d碍ue with爱in one 俺year凹减：一年内罢到期委托贷款减靶值准阿备哀 Less: 安Impairm叭ent for肮 Entrus把ted loa八n recei熬vable d伴ue with懊in one 斑year哎减：短期投奥资跌价准暗备跋 Less: 肮Impairm芭ent for挨 curren扮t inves扮tment斑短期投资净百额皑 Net ba拔l of cu芭rrent i般nvestme伴nt敖应收票疤据百 熬Notes r懊eceivab靶le肮应收股稗利岸 Divide哎nd rece懊ivable耙应收利暗息按 Intere

19、蔼st rece瓣ivable霸应收账蔼款坝 Accoun斑t 搬receiva叭ble安减：应收账埃款坏账准哀备八 Less: 背Bad deb翱t provi熬sion fo爸r Accou颁nt rece斑ivable斑应收账款净办额俺 Net ba跋l of Ac捌count r奥eceivab稗le笆其他应收鞍款邦 Other 澳receiva八ble哀减：其他应肮收款坏账准败备绊 Less: 氨Bad deb罢t provi搬sion fo案r Other昂 receiv胺able邦其他应收款隘净挨额笆 Net ba霸l of Ot办her rec罢eivable佰预付账鞍款吧 P

20、repay懊ment爸应收补贴拜款柏 Subsid碍y recei皑vable按存阿货疤 Invent翱ory巴减：存货跌唉价准凹备拔 Less: 暗Provisi澳on for 矮Invento隘ry拌存货净胺额癌 Net ba昂l of In盎ventory捌已完工尚未啊结算巴款靶 Amount伴 due fr柏om cust瓣omer fo笆r contr拜act wor白k靶待摊费爱用隘 De稗ferred 背Expense袄一年内到期叭的长期债权投笆资扮 Long-t哎erm deb佰t inves傲tment d搬ue with邦in one 挨year瓣一年内到芭期的应收融资租隘

21、赁芭款哀 Financ隘e lease皑 receiv傲ables d癌ue with白in one 办year奥其他流动资坝产白 Other 佰current按 assets捌流动资产合芭计罢 Total 爱current白 assets敖长期投吧资捌 Long-t隘erm inv翱estment阿长期股权投俺资班 Long-t颁erm equ疤ity inv柏e叭stment拌委托贷碍款扒 Entrus安ted loa败n recei八vable罢长期债权投柏资背 Long-t昂erm deb伴t inves胺tment百长期投资合熬计肮 Total 稗for lon矮g-term 俺in

22、vestm班ent翱减：长期股白权投资减值准佰备拌 Less: 坝Impairm吧ent for巴 long-t伴erm equ挨ity inv板estment八减：长期债瓣权投资减值准傲备瓣 Less: 鞍Impairm安ent for柏 long-t罢erm deb盎t inves伴tment伴减：委托贷熬款减值准蔼备百 Le搬ss: Pro捌vision 袄for ent碍rusted 疤loan re翱ceivabl暗e百长期投资净鞍额耙 Net ba邦l of lo敖ng-term哀 invest扒me俺nt办其中：合并挨价罢差袄 Includ笆e: Good靶will (N爱ega

23、tive暗 goodwi颁ll)敖固定资氨产埃 Fixed 拔assets澳固定资产原扳值翱 Cost隘减：累计折搬旧埃 Less: 爱Accumul拜ated De叭preciat扒ion白固定资产净芭值昂 Net ba耙l唉减：固定资柏产减值准佰备拔 Less: 按Impairm凹ent fo拔r fixed般 assets败固定资产净阿额斑 NBV of皑 fixed 胺assets坝工程物霸资般 Materi巴al hold碍s for c哀onstruc矮tion颁 of fix懊ed asse摆ts挨在建工爸程埃 Constr颁uction 捌in prog版ress芭减：在建工盎

24、程减值准把备捌 Less: 扳Impairm柏ent for哎 constr胺uction 八in prog唉ress啊在建工程净捌额柏 Net ba凹l of co疤nstruct肮ion in 霸progres芭s拌固定资产清碍理疤 Fixed 哎assets绊 to be 跋dispose懊d of拜固定资产合芭计半 Total 隘fixed a般ssets挨无形资产及办其他资叭产巴 Other 氨assets 埃& Intan阿gib百le asse百ts把无形资斑产俺 Intang绊ible as拌sets跋减：无形资颁产减值准啊备隘 Less: 胺Impairm癌ent for笆

25、intang拌ible as白sets板无形资产净碍额矮 Net ba邦l of in啊tangibl唉e asset哀s败长期待摊费佰用拔 Long-t碍erm def笆erred e坝xpense肮融资租啊赁芭瓣暗未担保余摆值耙 Financ笆e lease办 笆鞍 Unguar斑anteed 盎residua胺l value耙s班融资租熬赁拔氨办应收融资租赁半款蔼 Financ板e lease拜 胺霸 Rece哀ivables版其他长期资安产哀 Other 懊non-cur岸rent as隘sets唉无形及其他拌长期资产合扒计邦 Total 叭other a拜ssets &按 intan

26、g岸ible as半sets挨递延税佰项凹 Deferr芭ed Tax版递延税款借巴项疤 Deferr碍ed Tax 罢assets坝资产总版计班 Total 板assets哎负债及所有埃者坝(鞍或按股拜东百)搬权氨益矮 Liabil盎ity & E白quity碍流动负昂债唉 Curren摆t liabi吧lity捌短期借哎款办 Short-岸term lo案ans霸应付票柏据八 N芭otes pa靶yable奥应付账氨款巴 Accoun百ts paya坝ble肮已结算尚未啊完工款拜预收账爱款胺 Advanc坝e from 伴custome跋rs百应付工百资岸 Payrol搬l payab矮l

27、e按应付福利捌费懊 Welfar碍e payab背le拔应付股伴利笆 Divide拔nd paya百ble爸应交税罢金摆 Taxes 氨payable奥其他坝应交八款矮 Other 唉fees pa癌yable艾其他应付氨款哎 Other 把payable吧预提费矮用板 Accrue爸d Expen碍se败预计负扮债氨 Provis俺i扳on捌递延收碍益安 Deferr疤ed Reve八nue把一年内到期绊的长期负鞍债熬 Long-t摆erm lia哀bility 扮due wit坝hin one般 year胺其他流动负坝债岸 Other 背current柏 liabil哎ity巴流动负债合昂

28、计胺 Total 半current半 liabil皑ity凹长期负哀债阿 Long-t懊erm lia颁bility般疤长期借矮款伴 Long-t扳erm loa啊ns稗应付债斑券唉 Bonds 绊payable绊长期应付拜款捌 Long-t绊erm pay摆able拔专项应付办款扳 Grant班s & Sub唉sidies 暗receive百d般其他长期负瓣债把 Other 靶long-te霸rm liab把ility熬长期负债合背计板 Total 鞍long-te背rm liab伴ility捌递延税挨项敖 Deferr熬ed Tax叭递延税款贷般项氨 Deferr阿ed Tax 颁liab

29、ili叭ties凹负债合笆计芭 Total 绊liabili熬ty翱少数按股东权氨益熬 Minori跋ty inte般rests班所有者权碍益矮(伴或股东权半益八) Owner岸s安奥 Equity斑实收资爸本靶(袄或股癌本绊) Paid 颁in capi跋tal艾耙减胺;癌已归还投佰资败 Less: 班Capital半 redemp拔tion瓣实收资稗本艾(半或股邦本佰)霸净扳额袄 Net ba唉l of Pa扒id in c袄apital埃资本公哎积扮 Capita半l Reser巴ves矮盈余公敖积背 Surplu吧s Reser伴ves坝其中：法定澳公益暗金班 Includ班e: St

30、at碍utory r败eserves哀未确认投资霸损吧失斑 U伴nrealis邦ed inve癌stment 白losses拌未分配利芭润澳 Retain蔼ed prof安its aft氨er appr败opriati袄on稗其中：本年隘利柏润白 Includ伴e: Prof啊its for啊 the ye颁ar靶外币报表折伴算差佰额岸 Transl斑ation r耙eserve奥所有拜者啊(斑或股埃东暗)凹权益合案计翱 Total 埃Equity斑负债及所有半者按(胺或股爸东按)稗权益合案计碍 Total 耙Liabili邦ty & Eq俺uity 伴三、利润及利润俺分配啊表案 Income

31、氨 statem伴ent and邦 profit办 笆appropr暗iation瓣一、主营业搬务收摆入班 Revenu碍e按减：主营业般务成蔼本奥 Less: 隘Cost of稗 Sales阿主营业务税唉金及附百加爸 Sales 跋Tax百二、主营业跋务利癌润胺(翱亏损稗以矮“按”霸填罢列澳) Gross跋 Profit八 ( - me颁ans los捌s)扒加：其他业懊务收扳入搬 Add: O昂ther op隘erating拜 income罢减：其他业八务支癌出矮 Less: 板Other o叭peratin捌g expen颁se芭减：营业费澳用摆 Sellin扮g & Dis拌tribu

32、ti俺on expe般nse碍管理费叭用芭 G&A ex坝pense拌财务费翱用艾 Financ白e expen捌se疤三、营业利八润跋(皑亏损唉以啊“背”跋填按列拌) Profi凹t from 袄operati扒on矮 ( - me八ans los肮s)爸加：投资收昂益板(八亏损案以岸“颁”氨填熬列碍) Add: 瓣Investm芭ent inc柏ome靶补贴收皑入柏 Subsid班y Incom办e岸营业外收哎入绊 Non-op靶erating疤 income袄减：营业外懊支佰出肮 Less: 罢Non-ope盎rating 扒expense颁四、利润总爸额癌(笆亏损总额安以氨“安”稗填靶

33、列办) Profi版t befor疤e Tax拔减：所得跋税扒 Less: 颁Income 隘tax叭少数股东损邦益案 Minori鞍ty inte耙rest柏加：未确认扳投资损澳失隘 Add: 坝Unreali拔sed inv瓣estment挨 losses唉五、净利板润扒(拔净亏损隘以唉“敖”背填背列拌) Net p扳rofit (癌 - mean拌s loss)佰加：年初未啊分配利傲润版 Add: R癌etained伴 profit懊s傲其他转艾入疤 Other 白transfe皑r-in拔六、可供分氨配的利扳润袄 Profit拜 availa埃ble for艾 distri埃b埃ution( 扳- means哎 loss)奥减：提取法蔼定盈余公班积把 Less: 澳Appropr吧iation 安of stat叭utory s板urplus 胺reserve埃s氨提取法定公把